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DECREE No

DECREE No. 53/2002/ND-CP OF MAY 13, 2002 AMENDING AND SUPPLEMENTING CODE NUMBERS, NAMES AND TAX RATES OF A NUMBER OF COMMODITY ITEMS ON VIETNAM�S 2002 LIST OF COMMODITIES AND TAX RATES IN IMPLEMENTATION OF THE AGREEMENT ON COMMON EFFECTIVE PREFERENTIAL TARIFFS (CEPT) OF THE ASEAN COUNTRIES, PROMULGATED TOGETHER WITH THE GOVERNMENT�S DECREE No. 21/2002/ND-CP OF FEBRUARY 28, 2002

THE GOVERNMENT

Pursuant to the Law on Organization of the Government of December 25, 2001;

Pursuant to the Law on Export Tax and Import Tax of December 26, 1991; the Law Amending and Supplementing a Number of Articles of the Law on Export Tax and Import Tax of July 5, 1993 and Law No.04/1998/QH10 Amending and Supplementing a Number of Articles of the Law on Export Tax and Import Tax of May 20, 1998;

Pursuant to Resolution No.292/NQ-UBTVQH9 of November 8, 1995 of the Standing Committee of the National Assembly on Vietnam�s Program on Import Tax Reduction in Implementation of the ASEAN�s CEPT;

At the proposal of the Minister of Finance,

DECREES:

Article 1.- To promulgate together with this Decree the List of amendments and supplements to the code numbers, names and tax rates of a number of commodity items on Vietnam�s 2002 List of commodity items and tax rates thereof in implementation of the Agreement on Common Effective Preferential Tariffs (CEPT) of the ASEAN countries, promulgated together with the Government�s Decree No.21/2002/ND-CP of February 28, 2002.

Article 2.- This Decree takes effect as from January 1, 2002. The previous stipulations which are contrary to this Decree are all hereby annulled. The Ministry of Finance shall guide in detail the implementation of this Decree.

Article 3.- The ministers, the heads of the ministerial-level agencies, the heads of the agencies attached to the Government and the presidents of the People�s Committees of the provinces and centrally-run cities shall have to implement this Decree.

On behalf of the Government

Prime Minister
PHAN VAN KHAI

THE LIST OF AMENDMENTS AND SUPPLEMENTS TO CODE NUMBERS, NAMES AND TAX RATES OF A NUMBER OF COMMODITY ITEMS ON VIETNAM�S 2002 LIST OF COMMODITIES AND TAX RATES THEREOF IN IMPLEMENTATION OF THE AGREEMENT ON COMMON EFFECTIVE PREFERENTIAL TARIFFS (CEPT) OF THE ASEAN COUNTRIES

(Promulgated together with the Government�s Decree No.53/2002/ND-CP of May 13, 2002)

HS Codes

Description of commodities

Preferential

tax rates (%)

Symbols

CEPT tax rates (%)

02

03

04

05

06

0406

Cheese and curd

0406.10.00

- Fresh cheese (including whey cheese), not fermented, and curd for making cheese:

20

I

15

10

10

10

5

0901

Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion

- Coffee, not roasted:

0901.11

- - Not decaffeinated

0901.11.10

- - - Arabica WIB or Robusta OIB

20

I

10

5

5

5

5

0901.11.90

- - - Other

20

I

10

5

5

5

5

0901.12

- Decaffeinated

0901.12.10

- - - Arabica WIB or Robusta OIB

20

I

10

5

5

5

5

0901.12.90

- - - Other

20

I

10

5

5

5

5

- Coffee, roasted:

0901.21

- - Not decaffeinated

0901.21.10

- - - Not ground

50

I

15

15

10

10

5

0901.21.20

- - - Ground

50

I

15

15

10

10

5

0901.22

- - Decaffeinated

0901.22.10

- - - Not ground

50

I

15

15

10

10

5

0901.22.20

- - - Ground

50

I

15

15

10

10

5

0901.90.00

- Other:

50

I

15

15

10

10

5

8407

Spark-ignition reciprocating or rotary internal combustion piston engines

8407.10.00

- Aircraft engines

0

I

0

0

0

0

0

- Marine propulsion engines

8407.21

- - Outboard motors:

8407.21.10

- - - Of a capacity not exceeding 20 kW (27 CV)

30

I

10

5

5

5

5

8407.21.20

- - - Of a capacity exceeding 20 kW (27 CV)but not exceeding 22.38 kW (30 CV)

30

I

10

5

5

5

5

8407.21.90

- - - Of a capacity exceeding 22.38 kW (30 CV)

5

I

5

5

5

5

5

8407.29

- - Other:

8407.29.10

- - - Of a capacity not exceeding 22.38 kW (30 CV)

30

I

10

5

5

5

5

8407.29.20

- - - Of a capacity exceeding 22.38 kW (30 CV) but not exceeding 750 kW (1006 CV)

5

I

5

5

5

5

5

8407.29.90

- - - Of a capacity exceeding 750 kW (1006 CV)

5

I

5

5

5

5

5

- Reciprocating piston engines, of a kind used for the propulsion of vehicles of Chapter 87:

8407.32

- - - Of a cylinder capacity exceeding 50 cc but not exceeding 250 cc:

- - - For other headings of Chapter 87:

8407.32.91

- - - - Of a cylinder capacity exceeding 50 cc but not exceeding 110 cc

30

I

20

20

15

10

5

8407.32.92

- - - - Of a cylinder capacity exceeding 110 cc but not exceeding 125 cc

30

I

20

20

15

10

5

8407.32.99

- - - - Of a cylinder capacity exceeding 125 cc but not exceeding 250 cc

30

I

20

20

15

10

5

8407.33

- - Of a cylinder capacity exceeding 250 cc but not exceeding 1,000 cc

8407.33.90

- - - Other

30

I

15

15

15

10

5

8407.34

- - Of a cylinder capacity exceeding 1,000 cc:

8407.34.90

- - - Other

30

I

15

15

15

10

5

8407.90

- - Other engines:

8407.90.10

- - - Of a capacity not exceeding 18.65 kW (25 CV)

30

I

15

15

10

10

5

8407.90.20

- - - Of a capacity exceeding 18.65 kW (25 CV) but not exceeding 22.38 kW (30 CV)

30

I

15

15

10

10

5

8407.90.90

- - - Of a capacity exceeding 22.38 kW (30 CV)

5

I

5

5

5

5

5

8408

Compression-ignition internal combustion piston engines (diesel, semi-diesel)

8408.10

- Marine propulsion engines:

8408.10.10

- - Of a capacity not exceeding 22.38 kW (30 CV)

30

I

20

20

15

10

5

8408.10.20

- - Of a capacity exceeding 22.38 kW (30 CV) but not exceeding 40 kW

0

I

0

0

0

0

0

8408.10.30

- - Of a capacity exceeding 40 kW but not exceeding 100 kW

0

I

0

0

0

0

0

8408.10.40

- - Of a capacity exceeding 100 kW but not exceeding 750 kW

0

I

0

0

0

0

0

8408.10.90

- - Of a capacity exceeding 750 kW

0

I

0

0

0

0

0

8408.20

- Propulsion engines of a kind used for vehicles of Chapter 87:

- - Of a capacity not exceeding 20 kW

8408.20.11

- - - For heading No.8701

40

I

20

20

15

10

5

8408.20.19

- - - Other

30

I

15

15

15

10

5

- - Of a capacity exceeding 20 kW but not exceeding 22.38 kW

8408.20.21

- - - For heading No.8701

30

I

20

20

15

10

5

8408.20.29

- - - Other

30

I

15

15

15

10

5

- - Other

8408.20.31

- - - For heading No.8701

30

I

20

20

15

10

5

8408.20.39

- - - Other

30

I

15

15

15

10

5

- - Other

8408.20.91

- - - For heading No.8701

5

I

5

5

5

5

5

8408.20.99

- - - Other

30

I

15

15

15

10

5

8408.90

- Other engines:

8408.90.10

- - Of a capacity not exceeding 18.65 kW

40

T

20

20

15

10

5

8408.90.20

- - Of a capacity exceeding 18.65 kW but not exceeding 22.38 kW

30

T

20

20

15

10

5

8408.90.30

- - Of a capacity exceeding 22.38 kW but not exceeding 60 kW

30

I

20

20

15

10

5

8408.90.40

- - Of a capacity exceeding 60 kW but not exceeding 100 kW

5

I

5

5

5

5

5

8408.90.50

- - Of a capacity exceeding 100 kW

5

I

5

5

5

5

5